A special tax refers to a financial levy imposed by governments, often targeting specific groups or purposes, that serves as a significant source of revenue for land-based empires. These taxes could be levied on certain classes of people, such as merchants or landowners, and were often used to fund military campaigns, infrastructure projects, or religious institutions. In the context of belief systems within land-based empires, special taxes reflected the priorities and power dynamics of the ruling authorities, often reinforcing social hierarchies and religious affiliations.